[Rhunter]

Does anyone have/know of a simplified explanation or approach to making these connections?

I understand the assertions fine. It’s just being able to determine which procedure would be most appropriate. I’m studying with only NINJA, and it does have a several tables listing Procedures and the Relevant Assertions to which they relate, but I can’t see the pattern. There are tons of procedures listed, which makes the task of memorization very daunting, and the same procedure can relate to different assertions depending on where it’s applied. I also tend to think that some procedures should apply to different assertions, or the assertions given are incomplete, but I can’t find any literature that gives a simple, concise explanation that I can absorb.

This is by far my weakest area of Audit. It never fails, I get more than half of these questions wrong. There is subtlety that I cannot decipher, and I cannot find a simple, condensed set of principles that can serve as a tool-set in tackling these types of questions. I’ll be grateful for any help this community can offer. Thanks!